ERISA Section 404(c) Disclosure Items - Prudential

ERISA Section 404(c) Required Disclosure Items
ERISA Section 404(c) Required Disclosure Items
Required 404(c) Disclosure Item Suggested Location of Information Suggested Method of Delivery
ERISA Section 404(c) Explanation. A
statement that the plan is intended to comply
with 404(c) (and its regulations) and that
fiduciaries may be relieved of liability for any
losses resulting from participant investment
direction.
Description of Alternatives. A description of
the investment objectives and risk and return
characteristics of each investment alternative.
In the case of “Look-Through Investments,”
such as pooled separate accounts, the
descriptions must include the type and
diversification of assets making up the
underlying portfolio.
Designated Managers. The name of the
designated investment managers, if any.
Investment Rules. An explanation of when
individuals may give investment instructions
and an explanation of any limitations on
executing such instructions, including any
restrictions on transfers between investment
alternatives.
Fees. A description of any transaction fees
associated with the purchase, sale or transfer
of an interest in an investment that affects the
participant’s account balance (e.g., a check
charge deducted from a participant’s account,
a market value adjustment, or a commission,
sales load, deferred sales charges, redemption
or transfer fee).
• Summary Plan Description 1 • In person
• Via mail
• Electronically, following DOL rules
for electronic media.
• Prudential’s Performance Updates
Note: You will need to provide this
information for funds not listed on
Prudential’s Multi-Manager Matrix.
• Prudential’s Performance Updates
Note: You will need to identify any
investment managers or advisors for funds
not listed on Prudential’s Multi-Manager
Matrix.
• Retirement Workbook
• Prudential Retirement Education and
Planning Website
• Online Retirement Center
• For Self-Directed Brokerage
accounts, Prudential Investment
Management Services LLC or its
agent will distribute this information.
• For Individually Directed Accounts,
the participant’s contracted broker or
agent will distribute this information.
• Retirement Workbook
• Prudential Retirement Education and
Planning Website
• Online Retirement Center
• For Self-Directed Brokerage
accounts, Prudential Investment
Management Services LLC or its
agent will distribute this information.
• For Individually Directed Accounts,
the participant’s contracted broker or
agent will distribute this information.
• Summary Plan Description • In person
• Via mail
• Electronically, following DOL rules
for electronic media.
• Summary Plan Description
• Prudential Online Retirement Center
(transaction screens provide
information pertaining to processing
fees associated with specific
transactions)
• Plan Sponsor Website
• In person
• Via mail
• Electronically, following DOL rules
for electronic media.
• For Self-Directed Brokerage
accounts, Prudential Investment
Management Services LLC or its
agent will distribute this information.
• For Individually Directed Accounts,
Prudential Retirement and the
participant’s contracted broker or
agent will distribute this information.
©2008, The Prudential Insurance Company of America, all rights reserved.

S
ERISA Section 404(c) Required Disclosure Items
Required 404(c) Disclosure Item Suggested Location of Information Suggested Method of Delivery
Whom to contact for Additional Information.
The identity of the plan fiduciary responsible
for 404(c) disclosures, the fiduciary’s address
and phone number, and a description of the
information the fiduciary must provide upon
request.
A plan that offers registered securities as an
investment must provide a copy of the most
recent prospectus.
A plan that offers employer securities as an
investment must provide a description of the
confidentiality procedures and identification
of the plan fiduciary who is responsible for
monitoring compliance with those procedures.
A description of the voting rights passed
through to participants and beneficiaries, and
a description of or reference to the plan
provision related to voting rights.
• Summary Plan Description
Note: Even if Prudential has been engaged
to provide these booklets, Prudential’s
name and address should not be noted as
the contact.
• Prospectus booklet for registered
securities investments
Note: This requirement does not apply if
your plan is using only investments from
Prudential’s Manager-of-Managers
program since they are not registered
securities.
• Summary Plan Description
Note: This only applies if your plan offers
employer stock as an investment.
• Summary Plan Description
Note: This only applies if your plan offers
investments in securities under which voting
rights are passed through to participants
and beneficiaries.
• In person
• Via mail
• Electronically, following DOL rules
for electronic media.
• For Self-Directed Brokerage
accounts, Prudential Investment
Management Services LLC or its
agent will distribute prospectuses.
• For Individually Directed Accounts,
the participant’s contracted broker or
agent will distribute prospectuses.
• In person
• Via mail
• Electronically, following DOL rules
for electronic media.
• In person
• Via mail
• Electronically, following DOL rules
for electronic media.
©2008, The Prudential Insurance Company of America, all rights reserved. Page 2

ERISA Section 404(c) Disclosure Items Furnished Upon Request
ERISA Section 404(c) Disclosure Items Furnished Upon Request
404(c) Disclosure Items Furnished
Upon Request
Suggested Location of Information
Suggested Method of Delivery
Operating Expenses. A description of the
total annual operating expenses of each
investment alternative, expressed as a
percentage of average net assets in the
investment.
Investment Materials. A copy of any
prospectuses, financial statements or any other
materials related to the investment alternatives
provided to the plan.
Asset Information. A list of assets making up
the portfolio of each investment alternative
that constitutes plan assets, along with other
investment-specific information.
• Prudential's Performance Updates
• Prudential's Interest Rate Letter for
Stable Value Funds with a guaranteed
rate.
• PRIAC's Pooled Separate Accounts
(PSA) Financial Statements
Note: You will need to identify any fees
associated with funds not listed on
Prudential's Multi-Manager Matrix. See
your Prudential Representative for more
information on this item.
• Any additional investment material
that the fiduciary has or that
Prudential has.
• PRIAC’s Pooled Separate Accounts
(PSA) Financial Statements
• In person
• Via mail
• Electronically, following DOL
rules for electronic media.
• Prudential Retirement Education
and Planning Website
• Prudential Online Retirement
Center
• In person
• Via mail
• Electronically, following DOL
rules for electronic media.
• In person
• Via mail
• Electronically, following DOL
rules for electronic media.
Performance Information. Information on the
value of shares or units in an investment, as
well as the past and current investment
performance determined on a reasonable and
consistent basis.
• Most recent participant statement
• Prudential’s Performance Updates
• PRIAC’s Pooled Separate Accounts
(PSA) Financial Statements
• In person
• Via mail
• Electronically, following DOL
rules for electronic media.
• Prudential Online Retirement
Center
Account Information. Information on the
value of an individual’s interest in the
investment alternative.
• Most recent Participant Statement • In person
• Via mail
• Electronically, following DOL
rules for electronic media.
• Prudential Online Retirement
Center
1 The Summary Plan Description (SPD) must communicate to participants and beneficiaries the type of plan they
participate in and the features of such plan. In this regard, the DOL has noted that where a section 404(c) plan is
intended to apply to only certain aspects of a plan or where participants have the right to direct only certain
investments in their account, such information should be communicated in the SPD in a clear, understandable
manner.
Prudential Retirement, Prudential Financial, PRU, Prudential and the Rock logo are registered service marks of The Prudential
Insurance Company of America, Newark, NJ and its affiliates. Prudential Retirement is a Prudential Financial business.
©2008, The Prudential Insurance Company of America, all rights reserved.